$ -3.4\% \div 7\% $
Convert each percentage into a decimal dividing by $100$ $ -0.03402 \div 0.07 $ ${0}$ ${0}$ ${7}$ ${3}$ ${4}$ ${0}$ ${2}$ $\text{Shift the decimal 2 to the right.}$ ${3}$ $\text{How many times does }7\text{ go into }{3}\text{?}$ ${0}$ ${0}$ ${3}$ $-\vphantom{0}$ ${3}\div7={0}\text{ or }7\times{0} = {0}$ ${4}$ $\text{How many times does }7\text{ go into }{34}\text{?}$ ${4}$ ${2}$ ${8}$ ${6}$ $-\vphantom{0}$ ${34}\div7={4}\text{ or }7\times{4} = {28}$ ${0}$ $\text{How many times does }7\text{ go into }{60}\text{?}$ ${8}$ ${5}$ ${6}$ ${4}$ $-\vphantom{0}$ ${60}\div7={8}\text{ or }7\times{8} = {56}$ ${2}$ $\text{How many times does }7\text{ go into }{42}\text{?}$ ${6}$ ${4}$ ${2}$ ${0}$ $-\vphantom{0}$ ${42}\div7={6}\text{ or }7\times{6} = {42}$ A negative number divided by a positive number is a negative number. $-0.03402 \div 0.07 = -0.486$ Convert the decimal into a percentage by multiplying by $100$. $-0.486 = -48.6\%$